Buying property is a significant financial undertaking. But in one such case, a buyer found themselves facing income tax notice alleging they paid "on-money" in cash, based entirely on documents recovered during a search on the builder or developer. However, in a significant ruling, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that such third-party documents, by themselves, cannot justify an addition under Section 69A of the Income-tax Act unless they are supported by independent corroborative evidence.